Answer:
Answer: 
 
a. Sales from January to June: Matrix B6 
 
 Hard Soft Plastic 
 San Francisco 4,200 7,200 12,000 
 
Los Angeles 2,400 1,200 3,000
 
 
b) Ending Inventory: Matrix D: 
 
 Hard Soft Plastic 
 San Francisco 400 4,800 3,000 
 
Los Angeles 1,600 7,800 3,000 
 
Explanation: 
 a) Data and Calculations: 
 Stock on January 1: Matrix A 
 Hard Soft Plastic 
 San Francisco 1,000 3,000 6,000 
 
Los Angeles 1,000 6,000 3,000 
 
Sales in January: Matrix B 
 Hard Soft Plastic 
 San Francisco 700 1,200 2,000 
 
Los Angeles 400 200 500 
 
Restocking: Matrix C 
 
 Hard Soft Plastic 
 San Francisco 600 1,500 1,500 
 
Los Angeles 500 500 500 
 
Total Sales over the first 6 months = 
 
Matrix B * 6 = Matrix B6 
 
Sales in January: Matrix B 
 Hard Soft Plastic 
 San Francisco 700 1,200 2,000 
 
Los Angeles 400 200 500 
 
* 6 
 
= 
 
Sales from January to June: Matrix B6 
 
 Hard Soft Plastic 
 San Francisco 4,200 7,200 12,000 
 
Los Angeles 2,400 1,200 3,000 
 
Matrix C6 = Matrix C * 6 
 
= 
 
Restocking: Matrix C6 
 
 Hard Soft Plastic 
 San Francisco 3,600 9,000 9,000 
 
Los Angeles 3,000 3,000 3,000 
 
Inventory at the end of June = 
 
Matrix A + Matrix C6 - Matrix B6 
 
= Matrix D 
 
Stock on January 1: Matrix A 
 
 Hard Soft Plastic 
 San Francisco 1,000 3,000 6,000 
 
Los Angeles 1,000 6,000 3,000 
 
+ 
 
Restocking: Matrix C6 
 Hard Soft Plastic 
 San Francisco 3,600 9,000 9,000 
 
Los Angeles 3,000 3,000 3,000 
 
- 
 
Sales from January to June: Matrix B6 
 Hard Soft Plastic 
 San Francisco 4,200 7,200 12,000 
 
Los Angeles 2,400 1,200 3,000 
 
Ending Inventory: Matrix D: 
 
 Hard Soft Plastic 
 San Francisco 400 4,800 3,000 
 Los Angeles 1,600 7,800 3,000